Bank of Weston: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.78% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 5.78% (RCOAH311).
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Common equity Tier 1 ratio 12.53% +6.03 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $21.4M | 21,443 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $171.2M | 171,182 | RCOAA223 |
| Recomputed ratio | 12.53% | numerator / denominator | |
| Filed ratio | 12.53% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.03 pp | $10.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.53% +4.53 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $21.4M | 21,443 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $171.2M | 171,182 | RCOAA223 |
| Recomputed ratio | 12.53% | numerator / denominator | |
| Filed ratio | 12.53% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.53 pp | $7.7M | capital that could be lost first |
Total risk-based capital ratio 13.78% +3.78 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $23.6M | 23,588 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $171.2M | 171,182 | RCOAA223 |
| Recomputed ratio | 13.78% | numerator / denominator | |
| Filed ratio | 13.78% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.78 pp | $6.5M | capital that could be lost first |
Tier 1 leverage ratio 8.79% +3.79 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $21.4M | 21,443 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $244.0M | 243,997 | RCOAA224 |
| Recomputed ratio | 8.79% | numerator / denominator | |
| Filed ratio | 8.79% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.79 pp | $9.2M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 3,804 | 3,804 | 3,804 | 3,804 | 3,804 | 3,804 | RCOAP742 |
| Retained earnings | 17,639 | 16,809 | 15,637 | 15,486 | 14,908 | 14,379 | RCOAKW00 |
| Accumulated other comprehensive income | (1,058) | (1,244) | (353) | (755) | (1,105) | (1,296) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 20,385 | 19,369 | 19,088 | 18,535 | 17,607 | 16,887 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,058 | 1,244 | 353 | 755 | 1,105 | 1,296 | P859 - P840 |
| Common equity Tier 1 capital | 21,443 | 20,613 | 19,441 | 19,290 | 18,712 | 18,183 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 21,443 | 20,613 | 19,441 | 19,290 | 18,712 | 18,183 | RCOA8274 |
| Tier 2 capital | 2,145 | 2,102 | 2,094 | 2,025 | 2,043 | 2,003 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,145 | 2,102 | 2,094 | 2,025 | 2,043 | 2,003 | RCOA5310 |
| Total capital | 23,588 | 22,715 | 21,535 | 21,315 | 20,755 | 20,186 | RCOA3792 |
| Total risk-weighted assets | 171,182 | 167,801 | 167,260 | 161,661 | 163,099 | 159,985 | RCOAA223 |
| Average total assets for the leverage ratio | 243,997 | 238,443 | 226,621 | 227,393 | 222,697 | 218,466 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $15.6M | $349K | 2.24% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $47.5M | $3.3M | 6.89% | 1.91% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $118K | $24K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $55.7M | $29.0M | 52.10% | 16.92% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.1M | $3.1M | 150.00% | 1.80% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.6M | $2.4M | 150.00% | 1.42% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $122.0M | $122.0M | 100.00% | 71.12% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.7M | $5.4M | 94.47% | 3.12% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $6.4M | $6.0M | 94.19% | 3.50% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $171.6M | ties to item 31 ($171.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $171.6M | RCONB704 |
| Less: excess allowance for credit losses | $378K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $171.2M | RCONG641, ties |
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | Risk-based | 12.53% | 12.53% | 13.78% | 8.79% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.28% | 12.28% | 13.54% | 8.64% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.62% | 11.62% | 12.88% | 8.58% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.93% | 11.93% | 13.19% | 8.48% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.47% | 11.47% | 12.73% | 8.40% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.37% | 11.37% | 12.62% | 8.32% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.37% | 11.37% | 12.62% | 8.21% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.67% | 11.67% | 12.92% | 8.39% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.80% | 11.80% | 13.05% | 8.59% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.95% | 11.95% | 13.15% | 8.44% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.89% | 11.89% | 13.08% | 8.51% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.09% | 12.09% | 13.27% | 8.85% | 14.65% | 14.67% | 15.79% | 10.60% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| Bank of Weston (this bank) | Risk-based | 12.53% | 12.53% | 13.78% | 8.79% | |
| Cleveland State Bank | $246.5M | CBLR | NA | NA | NA | 9.16% |
| Bridge City State Bank | $246.8M | Risk-based | 20.16% | 20.16% | 21.03% | 11.71% |
| Lewisburg Banking Company | $246.1M | CBLR | NA | NA | NA | 9.05% |
| First Federal Savings and Loan Association of Delta | $246.0M | Risk-based | 39.65% | 39.65% | 40.32% | 16.48% |
| Cornerstone State Bank | $247.0M | CBLR | NA | NA | NA | 10.60% |
| Union Bank | $247.0M | Risk-based | 21.26% | 21.26% | 21.88% | 10.68% |
| Penncrest Bank | $247.1M | CBLR | NA | NA | NA | 13.48% |
| 1st National Bank | $247.2M | Risk-based | 14.71% | 14.71% | 15.96% | 9.56% |
| Bodcaw Bank | $247.3M | CBLR | NA | NA | NA | 10.89% |
| Citizens Bank of Eldon | $247.3M | CBLR | NA | NA | NA | 11.53% |
| Peer 25th percentile | 18.80% | 18.80% | 19.76% | 9.82% | ||
| Peer median | 20.71% | 20.71% | 21.46% | 10.79% | ||
| Peer 75th percentile | 25.86% | 25.86% | 26.49% | 11.66% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/393355/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.